DEVAN RAMACHANDRAN, J.

1. This matter has been placed for our consideration resultant to a reference made by a learned Single Judge quad hoc certain issues relating to the quantification of stamp duty payable in certain cases of partition deeds and release deeds between relatives and other close members of a family under the provisions of the Kerala Stamp Act, 1959 (the Act for brevity). This reference has been necessitated because of an apparent conflict being noticed between the judgments delivered by two different Division Benches of this Court, namely State of Kerala vs. Jose, 2013 (3) KLT 412 (hereinafter referred to as Jose for convenience) and State of Kerala vs. Shibu, 2015 (4) KLT 131 (hereinafter referred to as Shibu for ease).

2. The apparent dissonance in the above two judgments, as felt by the learned Single Judge, is available in the Order of Reference and we deem it idoneous that it be read in the same manner as is recorded by the learned Judge and for such purpose we extract the relevant paragraphs of the same as under:

REFERENCE ORDER

(Paragraphs 2 to 5 are omitted being statement of facts)

“6. In Jose (supra), the document involved was a partition deed betwee